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Acquisitions & Divestitures (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 12, 2021 | Dec. 26, 2020
Acquisitions & Divestitures [Abstract] |  |
Business Combination, Separately Recognized Transactions [Table Text Block] | A summary of our inventory fair value adjustments and merger and integration charges is as follows:
| 12 Weeks Ended |  | 24 Weeks Ended
| 6/12/2021 |  | 6/13/2020 |  | 6/12/2021 |  | 6/13/2020
Cost of sales | $ | 1 |  |  | $ | 19 |  |  | $ | 1 |  |  | $ | 19 |
Selling, general and administrative expenses | 24 |  |  | 199 |  |  | 14 |  |  | 224 |
Total | $ | 25 |  |  | $ | 218 |  |  | $ | 15 |  |  | $ | 243 |
After-tax amount | $ | 21 |  |  | $ | 205 |  |  | $ | 14 |  |  | $ | 227 |
Net income attributable to PepsiCo per common share | $ | (0.02) |  |  | $ | (0.15) |  |  | $ | (0.01) |  |  | $ | (0.16) |
Inventory fair value adjustments and merger and integration charges by division are as follows:
| 12 Weeks Ended |  | 24 Weeks Ended |  |
| 6/12/2021 |  | 6/13/2020 |  | 6/12/2021 |  | 6/13/2020 |  | Transaction
FLNA | $ | — |  |  | $ | 2 |  |  | $ | 2 |  |  | $ | 25 |  |  | BFY Brands
PBNA | 1 |  |  | 43 |  |  | 2 |  |  | 43 |  |  | Rockstar
AMESA | 6 |  |  | 157 |  |  | 7 |  |  | 159 |  |  | Pioneer Foods
APAC | 3 |  |  | — |  |  | 3 |  |  | — |  |  | Be & Cheery
Corporate (a) | 15 |  |  | 16 |  |  | 1 |  |  | 16 |  |  |
Total | $ | 25 |  |  | $ | 218 |  |  | $ | 15 |  |  | $ | 243 |  |  |
(a) Relates to changes in the fair value of contingent consideration associated with our acquisition of Rockstar, as well as other transaction-related costs. |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed |  | The following table summarizes the fair value of identifiable assets acquired and liabilities assumed in the acquisitions of Pioneer Foods, Rockstar and Be & Cheery and the resulting goodwill as of the respective acquisition dates.
| Pioneer Foods |  | Rockstar |  | Be & Cheery
Acquisition date | March 23, 2020 |  | April 24, 2020 |  | June 1, 2020
Inventories | $ | 229 |  |  | $ | 52 |  |  | $ | 45 |
Property, plant and equipment | 379 |  |  | 8 |  |  | 60 |
Amortizable intangible assets | 52 |  |  | — |  |  | 98 |
Nonamortizable intangible assets | 183 |  |  | 2,400 |  |  | 309 |
Other assets and liabilities | (53) |  |  | (9) |  |  | (24) |
Net deferred income taxes | (117) |  |  | — |  |  | (99) |
Noncontrolling interest | (5) |  |  | — |  |  | — |
Total identifiable net assets | 668 |  |  | 2,451 |  |  | 389 |
Goodwill | 558 |  |  | 2,278 |  |  | 309 |
Total purchase price | $ | 1,226 |  |  | $ | 4,729 |  |  | $ | 698 |

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- Definition Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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